GST Registration Cancellation: Patna HC dismisses Appeal Over Delayed Compliance

Saurav Kumar Vs Union of India (Patna High Court) Introduction: In a recent judgment, the Patna High Court addressed the issue of GST registration cancellation in the case of Saurav Kumar Son of Sanjay Kumar Tiwari Resident of Fultakiya Kesariya Vs Union of India through the Secretary. This case sheds light on the importance of timely compliance with statutory requirements and the consequences of failing to do so. Detailed Analysis: The petitioner faced cancellation of GST registration and sought relief from the High Court. The crux of the case revolved around the petitioner’s failure to...